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Transition period ends: Irish Audit arrangements

4 January 2021: The joint UK and Ireland Regulations issued in January 2020 remain in effect for Irish audits. Following the end of the Brexit transition period, some changes to eligibility are due. These will take effect once the Irish government has issued the appropriate legislation.

Following the end of the transition period on 31 December, the joint UK and Ireland Regulations issued in January 2020 remain valid. 

Irish audit registration in January 2021

From 1 January 2021 Irish registered firms continue to hold this status until Ireland amends its laws to exclude firms qualifying purely by membership of ICAEW. These changes may occur as part of subsequent negotiations following the trade agreement. However it may be 2021 or later before such changes are enacted.

This continues to be an opt in process. Firms that registered in 2020 will be asked to reconfirm their status and appropriate CPD during January 2021. Separate fee charges may be levied in 2021 due to increased administrative costs for a now small group of firms.

UK Audit Regulations

 

 

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